If a city's General Fund acquires a new copier under a capital lease agreement, The cost of the copier should be recorded in the __________ general journal(s). The "cost" of the copier is computed as _______ A governmental fund should record the cost of the copier as an Expenditure, offset by a credit to _________. The liability for the capital lease should be recorded in the ____________ general journal(s). The liability should be computed as ____________